Section 53

General penalty. FIRST SCHEDULE – Application for refund by diplomatic missions, etc. SECOND SCHEDULE – Claim form for purchases from grant funds, etc. THIRD SCHEDULE – List of zero-rated items with tariff headings FOURTH SCHEDULE – Exempted Imports with Tariff headings General Sales Tax 8 CHAPTER 44 Preliminary 1. These Regulations may be cited as the GENERAL SALES TAX REGULATIONS. 2.–(1) In these Regulations, unless the context otherwise requires“Act” means General Sales Tax Act; “accommodation services” for the purpose of item 20 of the Fourth Schedule to the Act is limited to the services on which the Accommodation Tax is levied under the Hotels and Tourist Accommodation Act. “Commercial Free Zone” means a Commercial Free Zone as defined in Section 2 of the Free Zones Act; “Designated Processing Area” has the meaning assigned to it in section 2 of the Designated Processing Areas Act; “Standard-rated” means supplies of goods or services taxed at 10%; “GST” means the General Sales Tax levied under the Act; “GST fraction” means the 1/11 fraction applied to an amount to determine the output tax included therein; General Sales Tax 9 “exporter” included a person 80% or more of whose supplies are exported; “finance lease” included hire purchase and will be treated as a progressive or periodic payment supply. (2) A word or phrase not specifically defined in these Regulations but defined in the Act shall have the meaning assigned to it in the Act. No.49/2005. (3) For the purposes of section 13(b) of the Act, the expression “any duties, taxes, and other charges” occurring therein shall include revenue replacement duty in computing the value of goods imported into Belize. No. 49/2005. (4) For the purposes of determining the value of the supply of goods which are subject to excise duties, namely, cigarettes, rum, beer and soft drinks, the value shall be determined by including the excise duties paid or payable. (5)(a) For the purposes of these Regulations, where, under a contract of insurance, a person received an amount by way of an indemnity payment relating to a loss incurred on or after the appointed day in relation to goods or services in the course of, or in furtherance of, any business, the person shall, for the purposes of the application of the Act to that person but not to the person by whom the payment is made, be regarded as having made a taxable supply of goods or services to which the payment relates, at the time when the payment is made, and the amount of the payment shall be regarded as having been the consideration for the supply. (E.g., stock of a registered grocer valued and insured for $50,000, is destroyed by fire and the insurer makes an indemnity payment of $50,000 to the insured person. The destruction of the stock will be deemed a supply and the consideration received for the supply would be $50,000. GST of $4,545.45 would be due on the supply, calculated by applying the GST fraction to the payment, ($50,000 x 1/11). General Sales Tax 10 (b) Where clause (a) above applies, the person by whom the indemnity payment is to be made shall withhold from it the amount, if any, as may be claimed in respect to tax and pay it to the Commissioner on behalf of the person to whom the payment is to be made. (6) For the purpose of the Act, an indemnity payment for damaged stock shall be deemed to be a supply of goods. (7) For the purposes of the Act, a supply of goods made to an employee by an employer shall be deemed to be a supply and the value of such supply shall be limited to the amount of the consideration in money (if any) payable by the employee for the supply, reduced by the tax fraction of that amount. (8) For the purposes of the Act, the supply of food in a restaurant shall be deemed to be a supply of service. (9) For the purpose of GST, to the extent that a finance lease agreement includes payment of interest, the interest portion of the payment will be separated and will not be chargeable to tax, the same being treated as a payment for a separate exempt supply of a financial service. Registration of promoters 3. Promoters of public entertainment who are required to be registered under section 22 of the Act shall register at least forty- eight hours prior to the commencement of the activity which they are promoting. Voluntary Registration 4.–(1) Subject to sub regulations (2) and (3) below, a person who is not yet liable for registration and is not making taxable General Sales Tax 11 supplies on or after the appointed day, may apply to the Commissioner for voluntary registration. (2) A person shall need to prove his intention to make taxable supplies in order to be registered if in the twelve months that end with the month immediately preceding the month in which the supplies are made the value of the taxable supplies were not more than $75,000 and there are reasonable grounds for believing that the value of the taxable supplies during the period of the twelve months starting with the month in which the taxable supplies shall be made, will not be more than $75,000. (3) If a person has been carrying on a business for less than the twelve months referred to in sub regulation (2) above, the provisions of that sub regulation shall apply to that person only if, during the lesser period, or over a period of four months, the average monthly value of the taxable supplies made by that person were more than $6,250.00. 5.–(1) An approval for voluntary registration may be given by the Commissioner when the applicant provides evidence that he makes or intends to make taxable supplies and such evidence shall inter alia includeApproval of applications of persons in process of development. (a) proof that he makes 80% or more of his taxable supplies to registered persons and that he keeps proper books and records thereof; (b) details of arrangements to make the taxable supplies; (c) proposed contracts; (d) preparation of premises; (e) purchase of capital equipment; (f) bank loans or other financing and revenue projections. General Sales Tax 12 (g) feasibility studies and (h) details of stock. (2) The Commissioner shall set a firm time limit between the date of the intended voluntary registration and the date when the first taxable supplies are to be made. 6. If a person exports or makes other zero-rated supplies and is below the threshold limit, he may apply for voluntary registration in order to claim the GST on purchases of inputs into producing the zero-rated items. 7. Voluntary registration under this Part shall be effective from the day on which notice of approval for such registration is given or from such earlier date as may be mutually agreed. 8. If a person fails to make taxable supplies after being registered under this Part, the Commissioner may cancel the registration. The person shall then be required to refund all input tax that was refunded to him. Change of Status 9. A registered person shall, in the appropriate form, inform the Commissioner within seven days where there is– (a) a change in the principal place of business; (b) a change in the mailing address of the business; (c) a change in ownership and the new owners accept liability for the debts of the business; (d) a change from sole proprietorship to partnership or company and any other similar change; or General Sales Tax 13 (e) a change in the primary business activity. Partial Exemptions Partially exempt persons. 10. A registered person who provides both taxable and exempt supplies shall be partially exempt from the payment of GST and can claim all the input tax on the purchase of inputs into producing taxable supplies but shall not claim any input tax on the purchase of inputs into producing exempt supplies– Provided that in accordance with section 32(2) of the Act, a partially exempt registered person may claim all input tax if the value of his exempt supplies does not exceed two percent of the value of the total supplies in the tax period. Non-attributable input tax. 11.–(1) A partially exempt registered person may incur ‘non attributable input tax’ where– (a) the input tax paid on items purchased may be used as inputs into producing both taxable and exempt supplies; or (b) goods and services supplied to or imported by such person are used partly for business and partly for other purposes. (2) The formula used to calculate the quantum of non- attributable input tax referred to in (1) above shall be called ‘the partial exempt method’ and shall be calculated as followsValue of taxable sales X non-attributable input tax Value of total sales 1 (3) The input tax claimed for each period using the partial exemption method referred to in (2) above shall be provisional, and at the end of each year, an annual adjustment calculation shall be carried out using the figures for the previous twelve General Sales Tax 14 months. This Final adjustment shall be accounted for in the GST return for the 3rd tax period. Pricing, Tax Invoices and Tax Receipts 12.–(1) For the purposes of section 90 of the Act, a registered person shall display prominently in the business place a notice informing the customer that all prices marked on the goods are inclusive of GST, (For example, the price of an item which sells for $110.00 including GST should be displayed in the following manner“$110.00. (including GST).” (2) The following pricing methods shall not be acceptable for price tags and other pricing information– (a) $100; or (b) $100 (excluding GST; or (c) $100 + GST; or (d) $100 + 10.00 (GST) = $110.00 (3) A registered person shall display the GST inclusive price on goods within one month of the appointed day. (4) Every person who contravenes this Regulation shall be punishable as provided in section 90(5) of the Act, that is, to a fine of not less than five thousand dollars and not exceeding ten thousand dollars or to imprisonment for a term not exceeding two years, or to both such fine and imprisonment. Form of tax invoices. 13.–(1) Tax invoices issued to registered persons shall include the followingGeneral Sales Tax 15 (a) the words “tax invoice” shown conspicuously thereon; (b) an identifying serial number and the date on which the tax invoice was given; (c) the name, address, and TIN of the supplier (d) the name, address, and TIN of the recipient (e) a description of the goods or services supplied, including the quantity of goods or the number of services supplied; (f) the price of the supply excluding the GST; (g) the rate of tax applicable to the supply; and (h) the total value of the supply including the GST paid. (2) Tax invoice shall be prepared with an original and two copies. The original copy will be kept by the buyer for his own use and the first copy will be kept by him for the tax administration while the second copy will be kept by the seller for his accounting records. The first copy must be marked “tax control” and the second copy “copy only” Only the original will entitle the buyer to a tax credit. 14.–(1) Where a registered person make a supply of goods or service to an unregistered person or a final consumer, a tax receipt shall be issued. Tax receipts. (2) A tax receipt shall include the following– (a) the supplier’s name and TIN; (b) the price of the supply excluding GST; General Sales Tax 16 (c) the rate of GST applicable to the supply; (d) the amount of GST paid; and (e) an identifying serial number and the date on which the tax receipt was given. 15.–(1) Within one month after a person has been registered for GST, he shall lodge with the commissioner the series of GST invoice he intends to issue. (2) When the series of invoices lodge with the commissioner has been exhausted, new series shall be lodge within seven days of the date of exhaustion. Credit or Debit Notes 16.–(1) Where a registered person has given a tax invoice or tax receipt for a supply of goods or services and it becomes to make an adjustment to the value of the supply, debit or credit notes shall be issued in accordance with section 37 of the Act. (2) A Credit or debit note shall be issued by a registered person shall include– (a) the words “credit note” or “debit note”, as the case requires shown conspicuously thereon; (b) the name, address and TIN of the supplier; (c) the name, address and TIN (where applicable) of the recipient; (d) the date on which the credit note or debit note, as the case requires, was given; (e) the amount shown on the tax invoice or tax receipt as being the GST payable on the General Sales Tax 17 supply, the adjusted amount, and the amount of the difference between them; (f) the number of the invoice to which the credit or debit note relates; and (g) a brief explanation of the circumstances giving rise to note being given. Input Tax 17.–(1) A claim for a tax credit or a refund of input tax (tax paid on purchase) shall only arise fromClaim for input tax credit. (a) a supply of taxable goods or services; or (b) the importation of goods or services; or (c) capital purchase of a registered person. (2) For a tax credit to be allowed or a refund made, the registered person must be in possession of a tax invoice or a certified copy of the single administrative document. 18. Input tax shall be reclaimed only by a person who is registered. Persons who may claim. 19. The following criteria shall apply for determining whether input tax can be reclaimed– (a) the goods or services concerned must be used for the purpose of a business which the claimant carries on, or intends to carry on; Criteria to determine whether input tax reclaimable. (b) the supply or importation must not fall into a category in which the law treats input tax as General Sales Tax 18 non-deductible, such as exempt supplies or self-supplies. 20.–(1) The right to deduct input tax arises at the time when the tax becomes chargeable (i.e., at the time of supply) as stipulated in section 18 of the Act and as stated in these Regulations. (2) Input tax shall normally be claimed on the GST return for the period during which the supplier’s tax -point occurs, and for imported goods, the tax point shall be the period during which the importation takes place. The tax point must be shown on the supplier’s invoice. If unable to make a claim for input tax in the proper period (e.g., because the necessary evidence is not received in time), input tax may be claimed at a later period. 21.–(1) Where for any tax period the allowable input tax is greater than the output tax the amount of the excess shall be carried forward as a credit to the next three tax periods, after which the Commissioner shall refund any excess remaining to the registered person. (2) No refund shall be issued where the Commissioner has ordered that an audit be conducted on the registered person. 22. Where a person has made no taxable supplies in the period concerned or any previous period, any refund of input tax is subject to such conditions as the Commissioner thinks fit to impose, including conditions as to the repayment in specified circumstances. This may arise where a person has recently registered and is incurring expenditure but has yet to make any supplies. Allowable input tax on first tax period after registration. 23. Where a person is registered after the appointed day the amount of allowable input tax for the first tax period after registration shall be only on those supplies that are received during that tax period. Amount or reclaimable input tax. General Sales Tax 19 24. If input tax can be reclaimed in full, the amount to be reclaimed shall be that shown on the tax invoice received from the supplier. Evidence for claiming input tax. 25.–(1) The following shall, inter alai, be regarded as evidence for the purpose of claiming input tax– (a) Tax Invoices (i) If any of the information required on a tax invoices is missing, it shall not be a valid tax invoice and the recipient (ii) A person must, in his own interest, obtain and retain tax invoices, since without them he may not be able to reclaim GST which would have been charged to him. (b) Single Administrative Document A person or his agent should ensure that official evidence is obtained of GST paid on imported goods and any goods removed from bonded warehouses. (2) For the purpose of reclaiming input credit, where the nature of the supply changes, i.e., from taxable to exempt, no input credit shall be allowable for such supply; e.g., where a supply is made to an educational institution, the input credit attributable to such a supply shall not be claimable unless the supplier holds a certificate from the Minister of Education certifying the use of the goods or service for educational purposes. General Sales Tax 20 26. Subject to Regulation 20, GST on goods and services not obtained for business purposes is not input tax and cannot be reclaimed. This includes goods and services– (a) for private use; or (b) supplied for another person’s business; or (c) supplied to another person, even if the registered person pays for them; or (d) supplied to a business but used in connection with a non- business activity; or (e) for business entertainment; or (f) which relate to exempt supplies 27.–(1) GST charged on any goods or services supplied to a registered person; or on any goods acquired or imported by him, may not be recovered by the registered person as input tax where the goods or services in question are used or are to be used for the purpose of ‘business entertainment’. (2) For the purpose of this Regulation, “business entertainment” is the provision of hospitality or entertainment for anyone who is not a registered person’s employee and includes the expenses of staff acting as hosts. It includes but is not limited to meals and drinks, the provision of accommodation facilities for support or recreation, and visits to theatres and nightclubs. Capital goods such as yachts, power boats, and private aircraft, used wholly or partly for entertaining, are also included. Refreshments provided at events where the primary purpose is promotion of goods or services are also included. (3) Where the entertainment is not freely given but is provided under a contractual obligation, it does not fall within the scope of this Regulation. In such cases, input tax can be claimed subject to the normal rules. General Sales Tax 21 (4) Registered persons shall keep records of business entertainment expenses from which input tax is disallowed by this Regulation. Records and Returns 28.–(1) The books and records that a registered person is required to keep shall include but shall not be limited toBooks and records to be kept. (a) GST accounts; (b) purchases and sales ledgers; (c) purchases invoices; (d) sales invoices; (e) income and expenses accounts; (f) till rolls and tapes; (g) credit and debit notes, issued and received; (h) bank statements; (i) electronic transactions records where the system is fully computerised; (j) Any other documents or records related to the business such as bookings, diaries, correspondence, computer print outs, audit reports or any other accounts which are in any way related to the business. General Sales Tax 22 (2) Subject to subregulation (3), retailers who are registered for GST must utilize a programmable cash register to record daily cash takings. (3) Retailers registered for GST whose annual sales exceed $100,000.00 shall utilize a point-of-sale system to record daily cash takings. 29–(1) Any return filed by a registered taxpayer in accordance with section 30(2) of the Act must include, inter alia – (a) the taxpayer’s identification number (TIN); (b) the name of the owner or business; (c) the address of the business; (d) the tax period covered by the return, including the month and year; (e) the serial numbers for the range of invoices issued during the tax period; and (f) the GST paid on major capital acquisitions. (2) Every return filed under the provisions of the Act shall be accompanied by the total amount due. General Sales Tax 23 Diplomatic Missions/ International and Regional Organisations 30.–(1) In accordance with section 50 of the Act, diplomatic missions and other eligible persons may apply for a refund of the GST paid on taxable supplies. Regulations of claims for refunds by diplomatic missions, etc. (2) The application referred to in (1) above shall be made to the Commissioner through the head of Mission or the Head of the Organisation, via the Ministry of Foreign Affairs, and shall only be for the following goods and services– (a) for the diplomatic mission or international organisations, etc; (i) official receptions, dinners, luncheons hosted at hotels and restaurants in excess of $100.00; (ii) office supplies and equipment; (iii) purchases from duty free shops listed under the Duty Free Regulations; (iv) household furniture and appliances; S.I.No.180/94. (v) telephone and facsimile services to the diplomatic mission and the head of mission; and (vi) fuel; (b) for eligible staff members of diplomatic missions– (i) household furniture and appliances; General Sales Tax 24 (ii) purchases from duty free shops listed under the Duty Free Regulations. (3) No diplomatic mission etc., shall receive a refund in terms of section 50 of the Act or this Regulation unless that diplomatic mission, etc., is registered with the Department of General Sales Tax and is issued therefrom with a Certificate of Registration enabling it to benefit from the provisions of section 50 of the Act. (4) A diplomatic mission, etc., registered in accordance with (3) above shall be required to file with the Commissioner monthly GST claims on form GST 201, through the Ministry of Foreign Affairs. All such claims shall be accompanied by substantiating tax invoices as specified in section 36 of the Act and these Regulations, which should be on the application referred to in (2) above. The department will not accept an application of the GST fraction to any cash register tape which does not show the GST included in the price paid. For the purposes of making a claim, diplomatic missions etc., should take any such cash tape which does not clearly show the tax paid, to the customer service desks in those establishments registered with the GST department where purchases of taxable supplies were made and have them converted to a tax invoice or a tax receipt. (5) Notwithstanding sub-regulation (3) above, the following diplomatic missions and diplomatic staff members shall not benefit from the provisions of this Regulation– (a) diplomatic missions and diplomats not appearing in the Diplomatic Mission Master List prepared by the Ministry of Foreign Affairs; (b) Belizean citizens or permanent residents locally recruited to work for or represent diplomatic missions; and General Sales Tax 25 (c) Nationals of the sending State who are residents of Belize and were recruited locally. (6) The application form which shall be completed by diplomatic missions, etc., referred to in section 50 of the Act, shall be as set out in the First Schedule to these Regulations. First Schedule. (7) For the purpose of claiming a refund under this Part, every Head of Mission shall provide the Commissioner with his specimen signature as well as the specimen signature of another official of the Mission whom he may designate to sign the application for a refund in his absence. Procedure for making a claim. 31.–(1) The procedure for making a claim by diplomatic missions, etc., and other eligible staff members shall be as follows– (a) at the end of each tax period (i.e. one month), all tax invoices shall be categorised according to claimant (e.g., diplomatic mission, individual eligible staff member etc.). Only principal diplomats shall be individual eligible staff members for the purposes of this Regulation; (b) the claim form shall be completed using the information on the tax invoice; (c) the tax invoice shall contain and show the diplomatic mission’s or the organisation’s GST registration number and the Customer’s diplomatic identification card number; (d) the claim form should be added up and totaled and attached to the GST return form which must be signed by Head of Mission, or an officer duly authorised by the Head of the Mission for that purpose, in agreement with the Commissioner. General Sales Tax 26 (2) Refunds shall be sent to the diplomatic mission or organisation, etc., by the way of cheques for each diplomatic mission or organisation and the mission or organisation shall be responsible for distributing the refunds to the claimants. Real Estate 32. For the purposes of the Act, the rental of condominiums will be treated as hotel accommodations and, as such, will be exempt from the payment of GST. 33. For the purpose of the Fourth Schedule to the Act, paragraph 1(b), in the determining ‘new residential premises’, renovation to the premises, which constitute 60% or more of the value of such premises, shall render the premises to be classified as ‘new residential premises’. 34.–(1) For the Purpose of the Act, GST is applicable to the selling price of the real estate. (2) In this Regulation, “selling price” shall be deemed to be the supply, whichever is the greater. 35.–(1) The margin scheme for sales of real property set out in this Part, can be used by any registered person who makes a taxable sale of real property. (2) A taxable supply of real property is “made under the margin scheme” if the value of the supply is worked out under this Part. 36.–(1) A registered person who makes a taxable supply by way of a sale of real property may calculate the value of the taxable supply under this Regulation ifGeneral Sales Tax 27 (a) the land to which the real property relates was acquired in circumstances where– (i) the sale of the land to the person was not a taxable supply because the supplier was not registered at the time of the supply, whether or not the person was carrying on a business or supplied the land through a business; or (ii) the sale of the land to the person was a taxable supply made by another registered person and the value of the supply was calculated under this Part; and (b) the supplier and recipient have agreed in writing that the real property will be sold under the margin scheme and the agreement clearly states– (i) that the recipient is aware that the amount of GST payable on the supply will be calculated under the margin scheme; and (ii) that the recipient is aware that it is more likely than not that the GST payable on sale will be less than the tax fraction of the price of supply; and (iii) if the recipient of the supply is registered under this Act, that the recipient understands that it will not be entitled to an input tax credit in relation to the supply. (2) The value of a taxable sale of real property under the margin scheme is calculated as followsGeneral Sales Tax 28 (S-P) x (1-tax fraction) where, S means the sale price of the real property; and P means the purchase price of the real property, provided that if P is greater than S, the value of the supply is nil. (3) For the purposes of the sub-regulation (2)– (a) where a taxable sale of real property is made in circumstances where the land was purchased under a different title than that under which it is sold, whether because the land has been subdivided, partitioned, merged, or the title has otherwise been altered, the amount to be included in “P” when calculating the value of the taxable supply shall be determined by taking account of the underlying land being sold in order to arrive at an appropriate proportion of the purchase price of the real property acquired; (b) when determining what is the appropriate proportion of the price of an acquisition of real property to include in “P” when making a taxable sale of real property, consideration must be given to the land area, location, amenities, value, and any other factors that would affect the way in which the price of the acquisition of property related to particular parts of underlying land acquired; (c) “P” does not include any amount paid other than for the purpose of acquiring the underlying land, and in particular it does not include any stamp duty or similar tax charged to or paid by the person when it acquired the General Sales Tax 29 land nor any amounts paid to develop the land or to change the form of the title. 37. A person who makes an acquisition of real property that is supplied under the margin scheme is not entitled to treat any amount as input tax in relation to the acquisition. 38.–(1) For the purpose of calculating the value of a supply under regulation 36(2), a registered person may apply to the commissioner for permission to use as “P” in the calculation, instead of the acquisition price of the real propertyNo input tax credits for real property acquired under the margin scheme. Transitional. (a) the market value of the real property on the appointed day, where that value is established to the satisfaction of the Commissioner by a person who the Commissioner is satisfied is qualified to make such valuation; or (b) in a situation to which sub-regulation (3) applies, an appropriate proportion of the market value of the relevant land on the appointed day; or (c) in the case of partially completed building work on the land on the appointed day, an amount the Commissioner thinks appropriate. (2) The Commissioner may take into account any factors he chooses in making a decision whether to grant permission under sub-regulation (1) and shall not be obliged to grant such permission. 39.–(1) Where a registered person makes a taxable sale of real property in circumstances where the person is not the same person who last acquired the property through a transaction by way of sale and purchase, the value to be used in calculating “P” for the purposes of regulation 36(2) shall be the amount for which the property ( or the underlying land) was last purchased. Acquisitions other than by way of purchase. General Sales Tax 30 (2) Without limiting sub-regulation (1), examples of situations to which it may apply include– (a) real property purchased by one person settled on a trust, and the trustee later makes a taxable supply of the land - to calculate “P” the acquisition price paid by the settlor may be used; (b) a taxable supply of real property may be made by a representative of a taxable person in situations where the representative makes the sale otherwise than as agent - to calculate “P” the representative may use the acquisition price paid by the person represented; (c) real property may be sold by a person who inherited the property - to calculate “P” the person may use the acquisition price paid by the person from whom the land was inherited; (d) real property may be given as a gift by one person to another - to calculate “P” the registered person may use the acquisition price paid by the donor. (3) For the avoidance of doubt, sub-regulation (1) does not apply where the real property is acquired in return for non- monetary consideration. (4) Despite sub-regulation (3), where real property is supplied, otherwise than through a business, by a natural person to a non-natural person in return for an ownership interest in a non-natural person, sub-regulation (1) may be applied. (5) Without limiting sub-regulation (4), an example of a situation where it might apply is where a partner contributes real property to a partnership, which then develops the property and makes a taxable supply of the property the price for which the General Sales Tax 31 partner acquired the property may be used by the partnership in determining “P”. (6) A registered person making a taxable supply who uses this regulation to calculate “P” for the purposes of determining the value of the supply must notify the Commissioner that he has used this regulation at the time he submits his return for the tax period in which each supply using this section is made and must keep sufficient documentation to establish to the satisfaction of the Commissioner the reasons why it was appropriate to use this regulation. Face Value Vouchers 40.–(1) WhereFace value vouchers. (a) a face value voucher is supplied; (b) the voucher can be used to acquire more than one type of supply, or to acquire supplies that are taxable at different rates; and (c) the voucher is issued for consideration, the value of the supply of the voucher is limited to the amount (if any) by which the consideration for the supply of the voucher exceeds the face value of the voucher. (2) Sub-regulation (1) does not apply to a supply of a face value voucher to a non-resident if, because of the operation of paragraph (4) of the Second Schedule to the Act, the supply is not zero-rated. (3) Where a taxable person (the supplier) accepts a face value voucher referred to in sub regulation (1) as a part or full payment for a supply of goods or servicesGeneral Sales Tax 32 (a) if the supplier can substantiate that the price of the last sale of the voucher before it was used to make the acquisition was less than the face value of the voucher, the price of the supply includes, in respect of the acceptance of the voucher, the amount paid on that last sale rather than the face value of the voucher; or (b) in any other case, the price of the supply includes, in respect of the acceptance of the voucher, the face value of the voucher. (4) Where sub-regulation (3) applies to a supply of good or services, the supply shall be treated as being made– (a) for a supply of goods, when the goods are delivered or made available; or (b) for a supply of services, as and when the services are performed. 41.–(1) If a taxable person who accepts a face value voucher in exchange for a supply of goods or services is not the person who issued the voucher– (a) sub-regulation 40(3) does not apply to the supply made by that taxable person in exchange for the voucher; (b) if the taxable person receives an amount (other than the voucher but including an amount paid by the person using the voucher) from any person for or in relation to the supply, or because the taxable person accepted the Voucher– (i) each such amount is treated as consideration for the supply made on acceptance of the voucher; and General Sales Tax 33 (ii) if more than one such payment is made and the payments are made at different times, for the purpose only of working out the tax period in which the person should treat an amount as output tax, the time of supply is the earlier of the time when the amount was received or the entitlement to receive it was confirmed, determined separately for each such amount; (c) any commission or other consideration paid or payable by the taxable person to a third person making a payment referred to in paragraph (b) (other than the person using the voucher) should not be netted off against the amount referred to in that paragraph but should be treated as consideration for a separate supply. 42.–(1) Where a taxable person issues a voucher referred to in regulation 40(1) for consideration and Unredeemed or expired vouchers. (a) the voucher expires before it is redeemed, or before it is fully redeemed; or (b) because of the expiry, the taxable person recognises as income in its accounts an amount received for the issue of the voucher, without having been required to make either a corresponding supply of goods or services or a reimbursement to another person for accepting the voucher in exchange for such a supply; in the tax period in which the amount is recognised, it is treated as consideration received by the person for a taxable supply of services. General Sales Tax 34 (2) Where a taxable person has been treated as making supply in circumstances to which sub-regulation (1) applies and the person later accepts the voucher in exchange for a supply of goods or services, sub-regulation 40(3) does not apply to the extent that sub-regulation (1) has treated an amount as consideration for a supply in respect of the expiry of all or part of the voucher. (3) Where a taxable person has been treated as making a supply in circumstances to which sub-regulation (1) applies and the taxable person later reimburse another person for accepting the voucher in exchange for a supply of goods. (a) the person may treat as input tax an amount equal to the tax fraction of the amount reimbursed, but only to the extent that the amount was treated as consideration for supply of services under sub-regulation (1); and (b) the amount is treated as input tax in the tax period in which the reimbursed is made. (4) Sub-regulation (1) applies to taxable person who, on the basis of a prediction or expectation of the extent to which vouchers of particular kind will not be redeemed, treats an amount as income before the expiry of a voucher. Deemed supplies by taxable intermediaries. 43.–(1) If a taxable person sells a voucher, to which regulation 40(1) applies, to an intermediary who is a taxable person and who on–supplies the voucher, the intermediary is treated as making a separate taxable supply of services to the supplier and the Act applies to that supply as if– (a) the time of supply were the time at which the on-supply of the voucher occurred; and (b) the consider for the supply were an amount equal to the difference between the amount General Sales Tax 35 paid by the intermediary for the acquisition of the voucher and – (i) if the voucher is supplied to an employee or a direct, member, or other person related to the intermediary otherwise for use in the intermediary’s business, the face value of the voucher; or (ii) in any other case, the lesser of the face value of the voucher or the amount received by the intermediary for the onsupply of the voucher. (2) An intermediary shall not issue a tax invoice for the supply it is deemed to make under sub–regulation (1), nor is the intermediary required to provide any information to the person to whom the supply is deemed to be made. (3) Sub–regulation (1) does not prevent the operation of regulation 40(1) in relation to the supply of the voucher by the intermediary. 44.–(1) If a taxable person (the supplier), other than an intermediary, sells a voucher, to which regulation 40(1) applies, for less than its face value to an intermediary who is a taxable person, in the tax period in which the voucher is supplied, the supplier may include as input tax in the calculation in section 31(1) of the Act, an amount equal to the tax fraction multiplied by the difference between the face value of the voucher and the consideration received from the intermediary. Acquisitions from intermediaries. (2) A supplier who has an additional amount of input tax because of sub–regulation (1) has a corresponding amount of output tax in a later period of– (a) the supplier later accepts the voucher as payment for an example supply; or General Sales Tax 36 (b) another person later accepts the voucher as payment for a supply, unless the supplier has documentary evidence that that supply was not an exempt supply. (3) An amount treated as output tax under sub–regulation (2) is so treated– (a) if the supplier accepted the voucher as payment for a supply, in the tax period when the supplier accepted the voucher as payment; or (b) if another person accepted the voucher as payment for a supply, in the tax period when the supplier makes the reimbursement. Discount Vouchers 45.–(1) In this regulation “discount voucher” means a voucher that entitles the holder to a discount on the price of goods or services, whether that entitlement to a discount is expressed as a face value amount on or associated with the voucher, a percentage of the price, a “two–for–one” or similar offer, or in any other way. (2) Where a discount voucher is used in relation to a supply of goods or service, the value of the supply does not include any monetary value stated on the discount voucher, nor the amount of the discount granted because of the acceptance of the voucher. (3) A supply of a discount voucher for consideration is a taxable supply unless the voucher can only be used for a discount on supplies that are not taxable supplies taxed at a rate other than zero. General Sales Tax 37 Matters to be Heard by the GST Appeal Board Matters to be heard by GST Appeal Board. 46. Appeals shall be heard and determined by the GST Appeal Board with respect to any of the following matters–– (a) the registration, or cancellation of registration, of any person under the Act; (b) any liability of the Commissioner to pay interest under section 35 of the Act or the amount of interest so payable; (c) an assessment under section 39 of the Act; (d) a claim for the repayment of an amount under section 40 of the Act; (e) the amount of any penalty or interest specified in section 55 of the Act; (f) any liability to a penalty or surcharge by virtue of any sections 60 to 89 of the Act. Miscellaneous Security to be given in certain case. 47. Pursuant to section 57 of the Act, the Commissioner or an authorized person may issue a notice for the protection of revenue requiring security to be given where– (a) the persons managing a business are connected with past failures to pay GST; or General Sales Tax 38 (b) the persons managing a business have failed previously to comply with GST obligations on more than one occasion; or (c) the persons managing a business have been prosecuted for a GST offence. 48. The form to be used when making purchases in accordance with section 3(2)(f) of the Act shall be as set out in the Second Schedule to these Regulations. 49. The Third Schedule to these Regulations shall have effect for the interpretation and application of the Third Schedule (zero rating) to the Act. 50. The Fourth Schedule to these Regulations shall have effect for the interpretation and application of the Fifth Schedule (Exempted Imports) to the Act. 51. Whenever it becomes necessary to employ a bailiff to recover the tax from the defaulters, the bailiff’s fee equal to 5% of the tax being claimed may be included in the summons or demand notice and shall be paid by the defaulters along with the tax. Signature of Commissioner on notices. 52. Where the Act requires a notice to be given by the Commissioner or an authorised person, the notice may be duly signed by the Commissioner or the authorised person, or by any other person whom the Commissioner may appoint for that purpose, and such notice shall be valid if the signature of the Commissioner or such other person is duly printed or written thereon. 53. Every person who, without lawful excuse (the onus whereof shall be on him), contravenes or fails to comply with a requirement under these Regulations commits an offence and, unless a higher penalty is specifically prescribed, shall be punished on summary conviction with a fine of not less than five General Sales Tax 39 thousand dollars and not exceeding ten thousand dollars or with imprisonment for a term not exceeding two years of with both such fine and term of imprisonment. MADE by the Minister of Finance this 1st day of July 2006. (SAID W MUSA) Minister of Finance General Sales Tax 40 FIRST SCHEDULE (Regulation 30) GST 201 GOVERNMENT OF BELIZE GST 201 DEPARTMENT OF GENERAL SALES TAX GENERAL SALES TAX APPLICATION FOR REFUND (FOR USE BY DIPLOMATS/DIPLOMATIC, CONSULAR MISSIONS, INTERNATIONAL OR REGIONAL ORGANIZATION OR AGENCY AND TAXPAYERS WHO HAVE OVERPAID THE GST) Taxpayer Identification Number Mailing Address Full name of Applicant Telephone Number Fax Number Email Address Period of claim From To DETAILS OF CLAIM Total Value of goods and services (inclusive of GST) GST Charged GST Claimed Customs Declaration or Receipt Number (if GST was overpaid) DECLARATION Tick as appropriate: = Diplomatic or Consular Missions; 2 International/ Regional Organizations 3 = Persons who have overpaid GST 1 I declare that the taxable supplies acquired which form part of this application for refund were exclusively for use in connection with the work of the Diplomatic or Consular Mission and that no other application for refund of tax has been previously submitted 2 I declare that the taxable supplies which form part of this application for refund were for use by (insert name of International or Regional Organization or Agency) and that no other application for refund of tax has been previously submitted 3 I declare that the GST paid on the articles acquired and/or services performed was overpaid and that no other Application for refund of tax has been previously submitted Name Organization Title General Sales Tax 41 SECOND SCHEDULE (Regulation 48) DEPARTMENT OF GENERAL SALES TAX CLAIM FORM PURCHASES FROM GRANT FUNDS, ETC Name and Address of Agency: ______________________ ______________________ ______________________ Invoice No. I certify that the items below are for the Official use of the Agency ______________________ (Signature of Head or Acting Head of Agency) Date: Quantity Amount Description Cost of Goods GST For Use of Suppliers Only Name_______________ Address_______________ Declaration and Stamp I declare that all the above is true and correct. ______________________ Signature Date___________________ General Sales Tax 42 THIRD SCHEDULE (Regulation 49) List of Zero-rated Items with Tariff Headings Subheadings DESCRIPTION OF GOODS I FOOD FOR HUMAN CONSUMPTION 1 Unprocessed Foods (1) Rice 1006.10.10 Rice in the husk for sowing 1006.10.90 Rice in the husk in the husk (paddy or rough) 1006.20.10 White rice, in packages for retail sale 1006.20.20 Other white rice 1006.20.30 Parboiled rice, in packages for retail sale 1006.20.40 Other parboiled rice 1006.30.10 Semi-milled white rice, in packages of not more than 10kg. 1006.30.20 Other semi-milled white rice 1006.30.30 Semi-milled parboiled rice, in packages of not more than 10kg 1006.30.40 Other semi-milled parboiled rice 1006.30.50 Wholly milled white rice, in packages of not more than 10kg 1006.30.60 Other wholly milled white rice 1006.30.70 Wholly milled parboiled rice, in packages of not more than 10kg 1006.30.80 Other wholly milled parboiled rice 1006.40.10 Broken rice in packages for retail sale 1006.40.90 Other broken rice Subheadings DESCRIPTION OF GOODS (2) Flour General Sales Tax 43 1101.00.10 Of Durum wheat 1101.00.90 Other 1102.10.00 Rye flour 1102.20.00 Maize (corn) flour 1102.90.10 Rice flour 1102.90.90 Other (3) Corn 1005.10.00 Seed 1005.90.00 Other (4) Fresh Meat from any mammal, bird, fish locally produced (5) Edible Offal of bovine animals, swine and sheep 0206.10.00 Of bovine animal, fresh or chilled (6) Eggs 0407.00.30 Other fresh eggs 0407.00.90 Other (7) Beans 0713.10.10 Pigeon peas 0713.10.20 Split peas 0713.10.30 Blackeye peas 0713.10.90 Other peas 0713.20.00 Chickpeas (Garbanzos) 0713.31.00 Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek 0713.32.00 Small red beans 0713.33.10 Red kidney beans 0713.33.90 Other Subheadings DESCRIPTION OF GOODS 0713.39.00 other 0713.40.00 Lentils General Sales Tax 44 0713.50.00 Broad beans and horse beans 0713.90.10 All leguminous vegetables for sowing 0713.90.90 other (8) Locally Produced Milk (9) Locally Produced Fruits and Vegetables (10) Salt 2501.00.10 Table salt in retail packages of not more than 2.5kg 2501.00.20 Other table salt 2501.00.30 Rock salt (11) Tea 0902.10.00 Green tea (not fermented) in immediate packings of a content not exceeding 3kg 0902.20.00 Other green tea (not fermented) 0902.30.00 Black tea (fermented) and other partly fermented tea, in immediate packings of a content not exceeding 3kg 0902.40.00 Other black tea (fermented) and other partly fermented tea Processed Foods (1) Edible swine and bovine meat salted or in brine 0210.19.10 Edible meats of swine salted or in brine 0210.20.10 Edible meats of bovine animals salted or in brine. (2) Milk 0402.10.00 In powder, granules, or other solid forms, of a fat content, by weight not exceeding 1, 5% 0402.21.00 not containing added sugar or other sweetening matter 0402.99.10 Condensed milk (3) Oats 1104.99.10 Of oats (4) Coffee (Instant & for percolation) 01901.21.00 Not decaffeinated Subheadings DESCRIPTION OF GOODS 0901.22.00 Decaffeinated 2101.11.00 Extracts, essences, and concentrates General Sales Tax 45 2101.12.00 Preparations with a basis of extracts, essences or concentrates with a basis of coffee 2101.30.00 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof (5) Cooking Lard 1501.00.10 Lard 1503.00.10 Tallow Oil 1503.00.90 Other 1506.00.00 Other animal fats and oils and their fractions, whether or not refined but not chemically modified. (6) Cooking Oil 1507.90.00 Other 1508.10.00 Crude oil 1508.90.00 Other 1509.10.00 Virgin (olive oil) 1509.90.00 Other olive oil 1510.00.10 Crude oil 1510.00.90 Other 1511.10.00 Crude oil 1511.90.10 Palm stearin 1511.90.90 Other palm oil 1512.19.00 Other sunflower-seed or safflower oil 1512.29.00 Other cotton-seed oil 1513.19.00 Other 1513.29.00 Other palm kernel or babassu oil 1514.19.00 Other 1514.99.00 Other 1515.19.00 Other Subheadings DESCRIPTION OF GOODS 1515.29.00 Other corn oil 1515.50.00 Sesame oil and its fractions General Sales Tax 46 1515.90.90 Other (mixtures of oil) (7) Margarine 1517.10.00 Margarine, excluding liquid margarine (8) Chicken Sausage 1601.00.19 Other (chicken sausages) (9) Potted Meat 1602.90.91 Potted Meat (10) Luncheon Meat 1602.49.10 Luncheon Meat (11) Corned Beef 1602.50.10 Canned Corn Beef (12) Sugar 1701.11.00 Cane sugar 1701.12.00 Beet sugar 1701.99.10 Icing sugar (13) Cocoa powder, not containing added sugar or other sweetening matter 1805.00.10 Put up for retail sale in packages of not more than 2Kg. 1805.00.90 Other 2106.90.99 Chocolate Powder Drinks (14) Baby Formula 1901.10.00 Preparations for infant use put up for retail sale (15) Preparations of malt extract 1901.90.20 Preparations of malt extract (16) Pasta, whether or not cooked or stuffed (with meat or other substances) whether or not prepared, 1902.19.00 Other (Macaroni and cheese) (17) Cereals General Sales Tax 47 1904.10.00 Prepared foods obtained by the swelling or roasting of cereals or cereal products 1904.20.00 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 1904.30.00 Bulgur wheat 1904.90.00 Other (18) Bread 1905.90.30 Bread, corn, and flour tortilla (19) Yeasts 2102.10.00 Active yeasts 2102.20.10 Inactive yeasts (20) Soups and broths in powdered form 2104.10.20 Soups and broths in powdered form (Ramen) 2 Live Birds, Fish, Crustaceans, Mollusk or Other Animal of a kind used as, or producing, food for human consumption Live Bovine Animals Pure-bred breeding animals: 0102.10.10 Bulls 0102.10.20 Cows 0102.90.10 Bulls, for breeding 0102.90.20 Bulls, for rearing weighing not more than 270kg 0102.90.30 Other, bulls 0102.90.40 Cow, for breeding 0102.90.50 Cows, for rearing weighing not more than 270kg 0102.90.60 Other, cows Subheadings DESCRIPTION OF GOODS Subheadings DESCRIPTION OF GOODS Live swine. 0103.10.00 Pure bred breeding swine 0103.91.10 Weighing less than 50kg for breeding General Sales Tax 48 0103.91.90 Other swine for breeding 0103.92.10 Weighing 50 kg or more for breeding 0103.92.90 Other Live sheep: 0104.10.10 For breeding 0104.10.20 For rearing 0104.10.90 Other Live Goats: 0104.20.10 For breeding 0104.20.20 For rearing 0104.20.90 Other goats Live poultry 0105.11.10 Fowls of the species Gallus domesticus for breeding 0105.11.20 Fowls of the species Gallus domesticus for rearing 0105.12.10 Turkey for breading 0105.12.20 Turkey for rearing Other: 0105.19.10 For breeding 0105.19.20 For rearing 0105.19.90 Other Fowls of species Gallus domesticus weighing not more than 185 g: 0105.92.10 Cocks for breeding 0105.92.20 Cocks for rearing 0105.92.30 Hens for breeding 0105.92.40 Hens for rearing Fowls of the species, Gallus domesticus Subheadings DESCRIPTION OF GOODS 0109.93.10 Cocks for breeding 0105.93.20 Cocks for rearing 0105.93.30 Hens for breeding 0105.93.40 Hens for rearing 0105.94.90 Other 0105.99.10 Other for breeding General Sales Tax 49 0105.99.20 Other for rearing 0105.99.90 Other 0106.39.10 Pigeons 0106.39.90 Other birds 0106.90.90 Other 0106.90.10 Bees for breeding II SUPPLIES CONNECTED WITH AGRICULTURE, LIVESTOCK BIRDS AND FISH, CRUSTACEAN, MOLLUSK AND OTHER SUPPLIES CONNECTED WITH AGRICULTURE 1 Hatching Eggs 0407.00.10 Hatching eggs, for breeder flock 0407.00.20 Hatching eggs, not for breeder flock 2 Animal feeding stuff suitable for any live bird, fish, crustacean, mollusk, or other animal of a kind generally used as, or producing, food for human consumption or for any draught animal. 1007.00.90 Other sorghum 1201.00.90 Other soya beans 12.13.0000 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 1214.10.00 Lucerne (alfalfa) meal pellets Subheadings DESCRIPTION OF GOODS 1214.90.00 Other 1703.90.00 Other molasses 2301.10.00 Flours, meals and pellets of meat or meat offal; greaves 2301.20.00 Flour, meals and pellets, of fish or crustaceans molluscs or other aquatic invertebrates unfit for human consumption 2302.10.00 Of maize (corn) General Sales Tax 50 2302.20.00 Of rice 2302.30.00 Of wheat 2302.40.00 Of other cereals 2302.50.00 of leguminous plants 2302.20.00 Beef-pulp, bagasse and other waste of sugar manufacture 2302.30.00 Brewing or distilling dregs and waste 2303.10.00 Residues of starch manufacture and similar residues 23.08.0000 Vegetable materials and vegetable waste, vegetable resides and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included 2309.90.31 Concentrated complete poultry feed 2309.90.39 Prepared complete poultry feed 2309.90.61 Fish Feed 2309.90.62 Shrimp Feed 2309.9069 Other 2309.90.90 Other 3 Feed for bovine animals and swine 2309.90.41 Concentrated complete cattle feed Subheadings DESCRIPTION OF GOODS 2309.90.49 Prepared complete cattle feed 2309.90.51 Concentrated complete pig feed 2309.90.59 Prepared complete pig feed 4 Seeds and other means of propagation of plants that are used for providing either food listed in item 1 of the third schedule, or a feeding referred in item 16 0602.90.10 Banana plants General Sales Tax 51 0602.90.20 Coconut plants 0602.90.30 Cocoa plants 0602.90.40 Citrus plants 0602.90.90 Other 0701.10.00 Potato seed 0712.90.10 Sweet corn for sowing 0713.90.10 All leguminous vegetable for sowing 1005.10.00 Maize (corn) seed 1006.10.10 Rice in the husk for sowing 1007.00.10 Grain sorghum seed 1201.00.10 Soya bean for sowing 1202.20.10 Ground nuts for sowing 1204.00.10 Linseed for sowing 1206.00.10 Sunflower seed for sowing 1207.10.10 Palm nut and kernels for sowing 1207.20.10 Cotton seed for sowing 1207.40.10 Sesamum seed for sowing 1207.40.90 Other 1207.50.00 Mustard seed 1207.60.10 Safflower seed for sowing 1207.99.10 For sowing 1209.10.00 Sugar beet seed 1209.21.00 Lucerne (alfalfa) seed 1209.22.00 Clover seed 1209.23.00 Fescue seed Subheadings DESCRIPTION OF GOODS 1209.24.00 Kentucky blue grass 1209.91.00 Vegetable seeds 5 Preparations formulated for agricultural use 2518.10.00 Dolomite not calcined or sintered 2518.20.00 Calcined or sintered dolomite 2518.30.00 Dolomite ramming mix 2522.10.00 Quicklime General Sales Tax 52 3102.10.00 Urea, whether or not in aqueous solution 3102.21.00 Ammonium sulphate 3102.29.00 other 3102.30.00 Ammonium nitrate, whether or not in aqueous solution 3102.40.00 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non fertilizing substance 3102.50.00 Sodium nitrate 3102.60.00 Double salts and mixtures of calcium nitrate and ammonium nitrate 3102.80.00 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution 3102.90.10 Other ammonium-based fertilizers 3102.90.90 Other 3103.10.00 Superphosphates 3103.90.00 Other 3104.20.00 Potassium chloride 3104.30.00 Potassium sulphate 3104.90.00 Other 3105.10.10 Ammonium-based fertilizers 3105.10.90 Other 3105.20.00 Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorous and potassium Subheadings DESCRIPTION OF GOODS 3105.30.00 Diammonium hydrogenorthophosphate (diammonium phosphate) 3105.40.00 Ammonium dihydrogenorthphosphate and mixtures therof with diammonium hydrogen-orthophosphate (diammonium phosphate) General Sales Tax 53 3105.51.00 Other mineral or chemical containing nitrates and phosphates 3105.59.00 Other 3105.60.00 Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium 3105.90.00 Other 3808.91.10 Insecticides for use in agriculture as approved by the competent authority 3808.92.00 Fungicides 3808.93.10 Herbicides 3808.93.20 Anti sprouting products 3808.93.30 Plant growth regulators 6 Land Preparation for agriculture, harvesting and crop-dusting services 7 Barbed Wire 7313.00.10 Barbed wire of iron or steel 8 Irrigation pipes and houses 3917.31.00 Flexible tubes, pipes and hoses 9 Spare Parts for Tractors 8708.30.10 Mounted brake linings for tractors 8708.30.30 Brakes, servo-brakes and parts thereof for tractors 8708.40.10 For tractors 8708.50.10 For tractors 8708.70.10 For tractors 8708.80.10 For tractors 8708.91.00 For tractors 8708.92.10 For tractors 8708.93.10 For tractors Subheadings DESCRIPTION OF GOODS 8708.94.10 For tractors 8708.99.10 For tractors 10 Cables for Banana Industry 7312.10.20 Cable ways for Banana General Sales Tax 54 11 Sugar Cane Loading Machines 8426.41.10 Sugar Cane Loading Machines III UTILITIES 2711.13.00 Butane gas for domestic use IV Medicines and Medical Supplies for Human Use 1 Analgesics 3003.90.40 Paracetamol, aspirin, caffeine, codeine, ibuprofen and idomethacin 3003.90.50 Other analgesics 2 Cough and cold preparations 3003.90.70 Cough and cold preparations; antacids 3004.90.50 Cough and cold preparations; antacids Laxatives 3004.90.90 Other Anthelmentics 3004.90.90 Other 3 Diagnostic testing kits 3006.50.00 Diagnostic testing kits 4 Insulin and insulin syringes with needles and devices of a type not exceeding 100 units capacity for the administration of u-100 insulin 9018.31.00 Syringes, with or without needles 2937.12.00 U-100 insulin 5 Oral Rehydration preparations in the forms of salts and solutions of W.H.O./Paramacopoeia standards Subheadings DESCRIPTION OF GOODS 3003.90.80 Salbutamol, ephedrine, theophylline, ephedrine HCL, phenobarbitone, chlorpheniramine maleate; propranolol, General Sales Tax 55 frusemide, hydro-chlorothiazide; hydralazine, methyldopa; diazepam, thioridazine; chlorpropamide, prednisolone, dexamethasone; oral rehydration powder; pilocarpine nitrate, timolol maleate and atropine sulphate 3004.90.60 Salbutamol, ephedrine, theophylline, ephedrine HCL, phenobarbitone, chlorpehiramine maleate; propranolol, fusemide, hydro-chlorothiazide; hydralazine, methyldopa; diazepam, thioridazine; chlorpropamide, prednisolone, dexamethasone; oral rehydration powder; pilocarpine nitrate, timolol maleate and atropine sulphate 6 Dialysis Fluids 3004.90.90 Dialysis Fluids 7 Oxygen 2804.40.00 Oxygen 8 Anti-Retroviral Medicines 3002.90.00 Other V ITEMS FOR HOUSEHOLD USE Laundry Detergent 3402.20.30 Other detergents VI HOUSEHOLD APPLIANCES Stoves and Ranges/cookers 7321.11.10 Stoves & Ranges Subheadings DESCRIPTION OF GOODS 7321.12.10 Stoves & Ranges 7321.19.10 Stoves & Ranges General Sales Tax 56 Refrigerators for Domestic Use 8418.10.10 Refrigerators 8418.10.20 Refrigerators 8418.10.30 Refrigerators 8418.21.10 Refrigerators 8418.21.20 Refrigerators 8418.21.30 Refrigerators 8418.29.10 Refrigerators 8418.29.20 Refrigerators Washing Machines for Domestic Use 8450.11.10 Washing Machines for Domestic Use 8450.12.10 Washing Machines for Domestic Use 8450.19.10 Washing Machines for Domestic Use 8450.20.10 Washing Machines for Domestic Use 8516.60.10 Stoves & Cookers VII ITEMS AND SUPPLIES FOR USE IN EDUCATION 4016.92.00 Erasers 4202.29.10 School bags 4820.10.10 Note Books 9608.99.10 Pen and pencil holders and similar holders 9609.10.10 Writing or drawing pencils 9609.10.20 Crayons 9609.20.00 Pencil leads, black or coloured VIII OTHER 9003.11.00 Frames for eyeglasses of plastic 9003.19.00 Frames for eyeglasses of other materials FOURTH SCHEDULE (Regulation 50) Subheadings Exempted Imports with Tariff Headings General Sales Tax 57 DESCRIPTION OF GOODS SUPPLIES IN CONNECTION WITH EDUCATION 4820.20.00 Books 4901.10.90 Other books in single sheets 4901.91.00 Dictionaries and encyclopedias and serial installments thereof 4901.99.90 Other 4903.00.00 Children’s picture, drawing or colouring books 4904.00.00 Music, printed or in manuscript, whether or not bound or illustrated 4905.91.00 Maps and charts in book form 4905.99.00 Other maps and charts